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CAPITAL BUDGETING IN A THIRD WORLD TOBACCO COMPANY

ABSTRACT

The efficient allocation of scarce resources of a business firm has been the very question bothering businessmen and Economists alike. There has been effort by Researchers in the business field whose main contention has been on how to build models and mathematical expressions that will help to solve the problem of determining optimal allocation of firms scarce resources. It is quite notable in the fields of both finance and Economics, that renounced Economists like Boan, Wicksell and Irwin Fisher have laid some theoretical foundations for analyzing investment decision in a more systematic and economical manner. It is certain that in business decisions; capital budgeting which is a part, involves the application of large initial Capital (cash outflow), which in the mind of the investor, are inflows of cash, which are always uncertain. Since large sums of money are always committed for long periods of time, it is expected that firms need to be more careful in identifying projects and selecting the more viable ones which, they can undertake. In fact the selection is very necessary, since the firm may have financial constraints. This selection is done through the application of the various appraisal methods of capital budgeting. This project work is aimed at studying the capital budgeting decision of Nigerian Tobacco Company (NTC), to ascertain whether its. (CB) application in the company conforms with the theoretical standards, as it is expected in an ideal situation.

TABLE OF CONTENT

Title page- – – – – – – – – i

Approval page – – – – – – – -ii

Dedication – – – – – – – – -iii

Acknowledgement – – – – – – – -iv

Abstract – – – – – – – – – -v

Table of content – – – – – – – -vi

CHAPTER ONE

INTRODUCTION – – – – – – – -1

1.0 Background of the study – – – – -1

1.1 Statement of the problem – – – – -5

1.2 Purpose of the study – – – – – -6

1.3 Significance of the study – – – – -8

1.4 Research questions – – – – – -9

1.5 Scope of the study – – – – – – -10

CHAPTER TWO

LITERATURE REVIEW – – – – – – -11

CHAPTER THREE

Research methodology – – – – – – -39

Design of study – – – – – – – -40

CHAPTER FOUR

Presentation, analysis and interpretation of data – -48

CHAPTER FIVE

Summary of findings – – – – – – -60

Conclusion – – – – – – – – -61

Recommendations – – – – – – – -62

Suggestions for further research – – – – -64

References – – – – – – – – -65

Appendix I – – – – — – – – -68

Questionnaire. – – – – – – – -69

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